THE SCHEDULE [See section 8 (2)]

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.... Customs Tariff Act, 1975 (51 of 1975). 2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. S.No. Description of supply of goods or services Tariff item, heading, sub-heading, Cha....

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....ignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated. 2701, 2702 or 2703 Four hundred rupees per tonne. 4. Aerated waters. 2202 10 10 Fifteen per cent. ad valorem. ^1[4A. Motor vehicles for the transport of not more than thirteen persons, including the driver. 8702 10, 8702 20, 8702 30 or 8702 90 Twe....

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....onsideration for such sale: Provided that where the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or any other law for the time being in force require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly; (ii) where on the package of any concerned goods....

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....** NOTES:- 1.  Inserted vide Section 2 of the Goods and Services Tax (Compensation To States) Amendment Act, 2017 w.e.f. 02-09-2017 2.  Substituted vide Section 2 of the Goods and Services Tax (Compensation To States) Amendment Act, 2017 w.e.f. 02-09-2017 before it was read as, "Fifteen per cent. ad valorem." 3.  Substituted vide Section 163 o....